The PST applies to the purchase or rental of new and used tangible personal property. The following services are also subject to PST: telecommunication services, cable television, telephone answering services, accommodation, repair or installation labour, legal services, laundry and drycleaning services, security and investigation services, credit reporting and account collection services, real estate commissions, commercial building cleaning services, accounting services, engineering and architectural services, veterinary services, computer services, employment placement services and advertising services.

Businesses selling taxable services in Saskatchewan must become licensed as vendors and collect tax.

Taxable services include the following: telecommunication services, telephone answering services, cable television, accommodation, repair or installation labour, legal services, laundry and drycleaning services, security and investigation services, credit reporting and account collection services, real estate commissions, commercial building cleaning services, accounting services, engineering and architectural services, veterinary services, computer services, employment placement services and advertising services.

An application form is available on the Internet, can be mailed or faxed to you, or completed over the phone. A vendor's licence or consumer number will be forwarded in the mail within one week. Licences can be issued immediately by completing the form at our Regina office.

Businesses that dispose of goods or equipment used in their business, such as office equipment, furniture, machinery, tools, construction equipment, etc., are required to collect PST on the selling price if these items.

The tax must be paid on all new or used equipment and supplies that are purchased for business use. The tax must be self-assessed and remitted with a return form if the tax is not paid to the supplier. Only inventory that is purchased for resale may be purchased tax exempt.

Residents purchasing taxable goods by mail order or while travelling outside Saskatchewan are required to report and remit the PST directly to Saskatchewan Finance. The tax on personal goods purchased outside Canada is collected at the border by the Canada Border Services Agency. The tax on goods purchased in other provinces must be reported and remitted to Saskatchewan Finance. To report tax on imported goods, please call 1-800-667-6102.

With the exception of vehicles, a non-resident is required to pay PST on all goods that are purchased in Saskatchewan. The goods are exempt from tax only when the retailer ships the goods to the purchaser outside the Province. Refunds are not available for non-residents who remove goods purchased in Saskatchewan.

A non-resident certificate must be completed by a non-resident in order to purchase vehicles without the payment of PST. These certificates are available from motor vehicle dealers.

The customer's receipt must show the PST as a separate amount when invoicing a retail sale. You may not show a tax-inclusive lump sum on the receipt. Although you may advertise that the tax is included in your prices, the tax must be shown separately on your invoices.

Tax applies on the selling price of the item or services excluding the GST.

Persons who have been a full time resident outside of Saskatchewan for at least six months (extended vacations don't count) may bring their personal effects into the Province without paying tax. Eligible personal effects must be brought into Saskatchewan within six months from the date the person takes up residence. This exemption is not applicable to business assets or rented personal effects.

The tax portion of uncollectible accounts may be claimed as a deduction from the PST to be remitted by a vendor. The write off only applies to that portion of the sale that was not collected and not the total sale. In order to claim a deduction, the bad debt must be written off of the vendor's books. The vendor may deduct the tax portion of his or her bad debts from a future return. A tax credit may only be claimed within four years of the amount being written off of the vendor’s books.

All persons making taxable sales in Saskatchewan should become licensed and collect the tax. Non-resident businesses should consider becoming licensed as a convenience to their customers. If non-resident businesses don't collect PST at the time of sale, their customers are required to self assess and remit the tax.

Non-resident contractors are required to become registered and pay tax on equipment used in carrying out their contracts in Saskatchewan. Tax is payable on the contractor’s cost of all materials and supplies used to complete each contract. Formulas are used to calculate the pro-rata amount of tax owing on equipment.

There are no input credits allowed in Saskatchewan. The tax is payable on all business-use goods, other than goods purchased for resale.

Yes, the Saskatchewan Liquor and Gaming Authority (SLGA) notifies the Department of Finance whenever a Liquor Licence is issued and we issue a separate licence under The Liquor Consumption Tax Act (the licence number starts with a 4). This licence authorizes the holder to purchase liquor from the SLGA for resale. Return forms are sent to you either monthly, quarterly or annually depending on the amount of Liquor Consumption Tax you will collect (the same filing requirements as for PST).